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The Pamphlet Collection of Sir Robert Stout: Volume 48

The Land Tax. Sections 97 and 98

The Land Tax. Sections 97 and 98.

As a somewhat general belief was held that the Land Tax Act, 1878, was repealed by the Property Assessment Act, and therefore only the Land Tax for 1879 would be collected, it is advisable to point out how the matter stands. Clause 97 deals with the repeal of the Land Tax, but that section, it is enacted, "shall come into operation on such day after the 31st March, 1880, as the Governor shall by proclamation in the New Zealand Gazette declare." Therefore the Land Tax Act cannot be repealed until the 1st April, and it is not intended that it shall be repealed on that day. The Land Tax for the first half of the current year is payable on the 1st of April, and land owners may rest assured that it will be collected. Even after the repeal of the Land Tax Act the right of recovering amounts which remain unpaid will survive, and so will the power to institute and prosecute proceedings for punishing an offence or enforcing a penalty. This makes it clear that the Land Tax for the first six months of 1880 will have to be paid. However, the Property Tax will be levied for the year ending 31st March, 1881, and consequently, for the three months, from the 1st April to the 30th June, 1880, both taxes will be collected. This overlapping arose, probably, from the change of the termination of the financial year from 30th June to 31st March. It is not expected that the Property Tax will be collected before the 1st September or 1st October, so the payments will not follow closely on those under the Act which is to be repealed.